39FWhen disclosing the information in paragraph 39E, the insurer:

39F When disclosing the information in paragraph 39E, the insurer:
(a) may deem the carrying amount of the financial asset measured applying AASB 139 to be a reasonable approximation of its fair value if the insurer is not required to disclose its fair value applying paragraph 29(a) of AASB 7 (eg short-term trade receivables); and
(b) shall consider the level of detail necessary to enable users of financial statements to understand the characteristics of the financial assets.
39G To comply with paragraph 39B(b), an insurer shall disclose information about the credit risk exposure, including significant credit risk concentrations, inherent in the financial assets described in paragraph 39E(a). At a minimum, an insurer shall disclose the following information for those financial assets at the end of the reporting period:
(a) by credit risk rating grades as defined in AASB 7, the carrying amounts applying AASB 139 (in the case of financial assets measured at amortised cost, before adjusting for any impairment allowances).
(b) for the financial assets described in paragraph 39E(a) that do not have low credit risk at the end of the reporting period, the fair value and the carrying amount applying AASB 139 (in the case of financial assets measured at amortised cost, before adjusting for any impairment allowances). For the purposes of this disclosure, paragraph B5.5.22 of AASB 9 provides the relevant requirements for assessing whether the credit risk on a financial instrument is considered low.
39H To comply with paragraph 39B(b), an insurer shall disclose information about where a user of financial statements can obtain any publicly available AASB 9 information that relates to an entity within the group that is not provided in the group’s consolidated financial statements for the relevant reporting period. For example, such AASB 9 information could be obtained from the publicly available individual or separate financial statements of an entity within the group that has applied AASB 9.
39I If an entity elected to apply the exemption in paragraph 20O from particular requirements in AASB 128, it shall disclose that fact.
39J If an entity applied the temporary exemption from AASB 9 when accounting for its investment in an associate or joint venture using the equity method (for example, see paragraph 20O(a)), the entity shall disclose the following, in addition to the information required by AASB 12 Disclosure of Interests in Other Entities:
(a) the information described by paragraphs 39B–39H for each associate or joint venture that is material to the entity. The amounts disclosed shall be those included in the Australian-Accounting-Standards financial statements of the associate or joint venture after reflecting any adjustments made by the entity when using the equity method (see paragraph B14(a) of AASB 12), rather than the entity’s share of those amounts.
(b) the quantitative information described by paragraphs 39B–39H in aggregate for all individually immaterial associates or joint ventures. The aggregate amounts:
(i) disclosed shall be the entity’s share of those amounts; and
(ii) for associates shall be disclosed separately from the aggregate amounts disclosed for joint ventures.